Table of Contents

The Political Economy of Taxing, Spending, and Redistribution Since 1945: An Introduction.- How Employers and Conservatives Shaped the Modern Tax State.- How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in Sweden.- Working-Class Power and the Taxation of Current Earnings: Danish Pay-As-You-Earn in Comparative Perspective.- Universalism and Tax Consent in Denmark.- The Powerlessness of Employees in France: The Spread of Income Taxation, 1945–1980.- Tax Policy in the United States: Was There a “Neo-liberal” Revolution in the 1970s and 1980s?.- Tax Reformers’ Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United States, 1961–1986.- The Rise and Fall of the Industrious State: Why Did Japan’s Welfare State Differ from European-Style Models?.- A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twenty-First Century.- A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s.- Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989.- Limits to Redistribution in Late Democratic Transitions: The Case of Spain.

About the Author

Gisela Huerlimann is a Senior Researcher at ETH Zurich, the Swiss Federal Institute of Technology, Switzerland.

W. Elliot Brownlee is an Emeritus Professor of History at the University of California, Santa Barbara.

Eisaku Ide is a Professor of Economics at Keio University in Tokyo, Japan.